No. HJR 205
Filed under Education.
Elimination of Non-School Property Tax for Homesteads for Persons Age 65 or Older; Proposes amendment to State Constitution to exempt homestead property from all levies other than school district levies for persons who have attained age 65, prohibit counties and municipalities from reducing total funding for law enforcement, and provide an effective date.
Plain English Summary
AI-GENERATEDEvery Florida resident over 65 who owns and lives in their home is now fully exempt from all property taxes except those levied by school districts.
This replaces the current system where local governments could offer limited, income-based tax breaks to seniors, making the new exemption universal and automatic.
To offset the lost tax revenue, counties and municipalities are legally barred from cutting their law enforcement budgets below the higher of their 2025-26 or 2026-27 levels.
The new tax exemption and the law enforcement funding floor both take effect on January 1, 2027.
AICreates a mandatory constitutional exemption from all non-school property taxes for residents age 65 and older, replacing the previous optional, income-limited system.
AIProhibits counties and municipalities from reducing total law enforcement budgets below the higher of the 2025-2026 or 2026-2027 budgeted amounts, starting in 2027-2028.
AISets the effective date for the tax exemption and law enforcement funding floor as January 1, 2027.